Terms of Reference (ToR) For Institutional Audit of NAFIS Network

Somaliland-based Nafis Network is looking to fill the role of Terms of Reference (ToR) For Institutional Audit of NAFIS Network. This position is within the Assessment/evaluation/audit sector. Qualified candidates are urged to apply before the Feb, 16 deadline. Terms of Reference (ToR) For Institutional Audit of NAFIS Network 1. Background Information The Network Against Female Genital Mutilation in Somaliland (NAFIS Network) is a civil society network established in November 2006 and based in Hargeisa, Somaliland. The Network comprises approximately 20 member organizations working collaboratively to end female genital mutilation/cutting (FGM/C), promote gender equality, and protect the rights and well-being of women and girls. NAFIS Network coordinates advocacy, community engagement, policy dialogue, research, capacity building, and outreach activities across Somaliland to support behavior change and legal reform related to harmful traditional practices. NAFIS places strong emphasis on transparency, accountability, and sound financial and operational systems to ensure effective and efficient use of resources. To uphold good governance and donor confidence, NAFIS prepares annual financial reports supported by independently audited financial statements conducted in accordance with International Standards on Auditing (ISA). In addition to NAFIS, this audit will also cover BVO and WORDA, both of which are KNH partners and member organizations of NAFIS Network. 2. Purpose of the Institutional Audit The purpose of this institutional audit is to provide an independent professional auditing services of the financial statements, internal control systems, governance structures, and compliance with organizational policies and donor requirements of NAFIS Network, BVO, and WORDA. The audit will be conducted ended fisal year audting 2025. (1 January – 31 December 2026), with possible extensions depending on organizational requirements. 3. Audit Objectives The audit shall: • Provide an independent opinion on the fairness and accuracy of the financial statements of NAFIS Network members including the BVO & WORDA for ended fiscal year of the 2025, and upcoming years of 2026 & 2027 • Assess the adequacy, effect === Skills & Qualifications === 4. Eligibility Eligible firms must demonstrate experience auditing NGOs, civil society networks, or development projects across multiple countries and adhere to international auditing standards. 5. Qualifications of the Auditing Firm The auditing firm must: Apply internationally recognized auditing standards (ISA, GAAP, IFAC). Demonstrate proven experience auditing NGOs, civil society organizations, and donor-funded projects. Have strong knowledge of development cooperation and project-based funding environments. Employ qualified professional accountants (CPA, ACCA, or equivalent). Be fully independent from NAFIS Network, BVO, and WORDA, and free from any conflict of interest. 6. Quotation Requirements Interested firms must: Provide a lump-sum cost for the audit assignment. Break down costs by major audit activities. Indicate the estimated number of working days required to complete the assignment. 7. Timing and Duration The audit assignment shall commence upon contract signing. D --- About Somaliland --- Somaliland is a self-declared republic in the Horn of Africa with a relatively stable political environment and growing economy. Employment opportunities are concentrated in the main cities of Hargeisa, Burao, and Berbera, spanning government, NGOs, telecoms, and the private sector. Ereyada Soomaaliga (Somali Keywords): Shaqo Soomaaliya • La-talin • Shaqo Cusub

4. Eligibility Eligible firms must demonstrate experience auditing NGOs, civil society networks, or development projects across multiple countries and adhere to international auditing standards. 5. Qualifications of the Auditing Firm The auditing firm must: Apply internationally recognized auditing standards (ISA, GAAP, IFAC). Demonstrate proven experience auditing NGOs, civil society organizations, and donor-funded projects. Have strong knowledge of development cooperation and project-based funding environments. Employ qualified professional accountants (CPA, ACCA, or equivalent). Be fully independent from NAFIS Network, BVO, and WORDA, and free from any conflict of interest. 6. Quotation Requirements Interested firms must: Provide a lump-sum cost for the audit assignment. Break down costs by major audit activities. Indicate the estimated number of working days required to complete the assignment. 7. Timing and Duration The audit assignment shall commence upon contract signing. Draft audit report shall be submitted within 10 days after completion of fieldwork. Final audit report shall be submitted within 5 days after receipt of feedback from NAFIS Network. The contract shall remain valid for the full duration of the audit process. 8. Standards and Ethics The Auditor shall conduct the engagement in accordance with: International Standards on Auditing (ISA) IFAC Code of Ethics for Professional Accountants (IESBA), including principles of integrity, objectivity, independence, confidentiality, and professional competence. 9. Terms and Conditions The audit assignment shall commence immediately upon contract signing. The Auditor shall submit a draft audit report within 10 days after completion of fieldwork. The final audit report shall be submitted within 5 days after receipt of feedback from NAFIS Network. The contract of audit will remain valid for one year (1 January – 31 December 2026), covering the fiscal year 2025, with possible extensions subjec

Deliverables The Auditor shall provide: Audit Report with an independent opinion on the financial statements. Management Letter with findings and recommendations. Presentation of key audit findings to the NAFIS Board, BVO, WORDA, and key senior management team. 13. Submission Guidelines Interested firms should submit the following documents: Technical Proposal Financial Proposal Company Profile and Registration Certificates CVs of key audit personnel Evidence of similar assignments Valid Tax Compliance Certificate Submission Email: [email protected] Deadline: 16th February, 2026 Approved by Khadra Omer Hassan Chairperson of the Board of directors NAFIS Network Apply on [email protected] Apply at: mailto:[email protected]